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Samenvatting Grondige studie Vennootschapsbelasting
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KULeuven Campus Brussel, prof. De Broe en Vanoppen Behaalde score: 14/20
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Inhoud Grondige Studie VenBHOOFDSTUK 1: INLEIDING .................................................................................................................................... 1
1.1. BELANG VAN VENNOOTSCHAPSBELASTING ............................................................................................................ 1
1.1.1. SCHADELIJKE BELASTINGCONCURRENTIE ....................................................................................................................... 1
1.2. NUT VAN DE VENB? ........................................................................................................................................ 3
1.3. BELANG JURIDISCHE WERKELIJKHEID .................................................................................................................... 4
1.4. BELANG BOEKHOUDKUNDIG WINSTBEGRIP ............................................................................................................ 4
1.5. DE EU DIMENSIE VAN VENNOOTSCHAPSBELASTING ................................................................................................. 4
1.5.1. 4 FUNDAMENTELE VRIJHEDEN ..................................................................................................................................... 4
1.5.2. STAATSSTEUNVERBOD ............................................................................................................................................... 4
1.5.3. ONTWIKKELINGEN OP EU NIVEAU ............................................................................................................................... 5
1.6. REGIONALISERING BELGISCHE VENNOOTSCHAPSBELASTING?...................................................................................... 5
HOOFDSTUK 2: ALGEMENE ANTI-MISBRUIKREGEL (AAMR) (ART. 344, §1 WIB) ...................................................... 6
2.1. ONDERSCHEID BELASTINGONTDUIKING VS. BELASTINGONTWIJKING............................................................................. 6
2.1.1. VEINZING (SIMULATIE) VS. BELASTINGONTWIJKING ........................................................................................................ 6
2.1.2. BELASTINGONTWIJKING: REACTIE WETGEVER................................................................................................................. 6
2.2. OVERZICHT WIB I.V.M. VENB ........................................................................................................................... 7
HOOFDSTUK 3: TOEPASSINGSGEBIED (ART. 179-182 WIB) ..................................................................................... 8
3.1. AAN DE VENB ONDERWORPEN ZIJN DE ZGN. BINNENLANDSE VENNOOTSCHAPPEN........................................................... 8
3.1.1. RECHTSPERSOONLIJKHEID .......................................................................................................................................... 8
3.1.2. FISCALE DOMICILIE IN BELGIË ...................................................................................................................................... 8
3.1.3. VOEREN VAN EXPLOITATIE OF VERRICHTINGEN VAN WINSTGEVENDE AARD.......................................................................... 9
3.2. BELANG ONDERSCHEID BINNENLANDSE VS. BUITENLANDSE VENNOOTSCHAP .................................................................. 9
3.3. UIT VENB GESLOTEN PUBLIEKE RECHTSPERSONEN (ART. 180 WIB) ............................................................................. 9
3.3.1. VZW´S EN ANDERE RECHTSPERSONEN ZONDER WINSTOOGMERK (2 ELIMINATIES) ............................................................. 10
3.3.2. BIJZONDERE GEVALLEN ............................................................................................................................................ 10
HOOFDSTUK 4: BELASTBARE GRONDSLAG .......................................................................................................... 11
4.1. ALGEMEEN: DUBBELE OMSCHRIJVING VOOR WIB ................................................................................................. 11
4.2. ROL VAN HET BOEKHOUDRECHT........................................................................................................................ 11
4.2.1. BEWIJSKRACHT VAN JAARREKENING ........................................................................................................................... 12
4.2.2. BELASTBAAR TIJDPERK/AANSLAGJAAR ........................................................................................................................ 12
4.3. BEPALING VAN DE BELASTBARE GRONDSLAG VOLGENS AARD INKOMEN (ART. 183 WIB) ................................................ 13
4.3.1. BELANG VAN HET ONDERSCHEID VENB/PB: VOORHEFFINGEN........................................................................................ 14
4.3.2. BEGRIPPEN ............................................................................................................................................................ 14
4.3.3. INKOMSTEN UIT ONROEREND GOED ........................................................................................................................... 17
4.3.4. INKOMSTEN UIT ROEREND GOED ............................................................................................................................... 17
4.3.5. BEDRIJFSINKOMSTEN ............................................................................................................................................... 18
HOOFDSTUK 5: FISCAAL TECHNISCHE BEPALING VAN HET BELASTBAAR RESULTAAT (ALGEMEEN) ........................ 20
5.1. WINST VOLGENS BESTEMMING......................................................................................................................... 20
5.2. VOLGORDE VAN 13 BEWERKINGEN.................................................................................................................... 20
,HOOFDSTUK 6: 1E BEWERKING – BEPALING VAN HET NETTO-RESULTAAT (OP JAARBASIS) ................................... 21
6.1. VERMINDERING BOEKHOUDKUNDIG NETTO-RESULTAAT.......................................................................................... 21
6.1.1. VRIJGESTELDE MW (ZIE SUPRA) ................................................................................................................................ 21
6.1.2. VOORZIENINGEN VOOR DUBIEUZE DEBITEUREN EN VOOR RISICO´S EN KOSTEN .................................................................. 21
6.2. VERHOGING BOEKHOUDKUNDIG NETTO-RESULTAAT .............................................................................................. 22
6.2.1. VERDOKEN RESERVES (BELANG VAN DE CROSS-REFERENTIE NR PB IN ART. 183 WIB) ........................................................ 22
6.2.2. VERWORPEN UITGAVEN ........................................................................................................................................... 22
6.2.3. CONCLUSIES .......................................................................................................................................................... 35
6.2.4. ATAR/CFC-WETGEVING (GECONTROLEERDE BUITENLANDSE VENNOOTSCHAPPEN) ........................................................... 35
HOOFDSTUK 7: 2E & 3E BEWERKING – VRIJSTELLING BUITENLANDSE WINSTEN (ART. 75 & 76 KB/WIB) ................. 38
7.1. WINSTEN UIT BUITENLANDS VASTGOED EN BUITENLANDSE ACTIVITEITEN MET VI .......................................................... 38
7.2. VERLIEZEN VAN HET BOEKJAAR ......................................................................................................................... 38
7.2.1. VERLIEZEN GELEDEN IN DBV LAND * .......................................................................................................................... 38
7.2.2. VERLIEZEN GELEDEN IN NIET DBV LAND * ................................................................................................................... 38
7.2.3. VERLIEZEN GELEDEN IN B * ...................................................................................................................................... 38
7.3. HERVORMING VENB (2020) ........................................................................................................................... 38
HOOFDSTUK 8: 4E BEWERKING: DEFINITIEF BELASTE INKOMSTEN (DBI)- AFTREK(ART. 202-203) ........................... 39
8.1. ACHTERGROND ............................................................................................................................................ 39
8.2. TOEPASSINGSGEBIED ..................................................................................................................................... 39
8.3. DEELNAMEVEREISTEN (KWANTITATIEVE VOORWAARDEN) – ART. 202, §2 WIB ........................................................... 40
8.3.1. DEELNAMEVOORWAARDE ........................................................................................................................................ 40
8.3.2. PERMANENTIEVOORWAARDE.................................................................................................................................... 40
8.4. TAXATIEVOORWAARDEN (KWALITATIEVE VOORWAARDEN) – ART. 203, §1 WIB.......................................................... 41
8.4.1. UITSLUITING BELASTINGPARADIJZEN – ART. 203, §1, 1°WIB ........................................................................................ 41
8.4.2. UITSLUITING SPECIFIEK VENNOOTSCHAPPEN/VASTGOEDVENNOOTSCHAPPEN – ART. 203, §1, 2° WIB ................................. 41
8.4.3. UITSLUITING OFFSHORE VENNOOTSCHAPPEN – ART. 203, §1, 3° WIB ............................................................................ 41
8.4.4. UITSLUITING INKOMSTEN BUITENLANDSE INRICHTINGEN (BI) – ART. 203, §1, 4° WIB ...................................................... 42
8.4.5. UITSLUITING WEDERUITKERING DIVIDENDEN – ART. 203, §1, 5° WIB............................................................................. 42
8.4.6. UITSLUITING ANTI-HYBRIDE – ART. 203, §1, 6° WIB ................................................................................................... 42
8.4.7. SPECIFIEKE ANTIMISBRUIKBEPALING – ART. 203, §1, 7° WIB ........................................................................................ 43
8.5. BEPERKING DBI-AFTREK – VERWORPEN UITGAVEN................................................................................................ 43
8.6. DIVIDENDEN, INTERESTEN EN ROYALTIES (RV) & MEERWAARDEN EN MINDERWAARDEN ................................................ 44
8.6.1. DIVIDENDEN – RV .................................................................................................................................................. 44
8.6.2. INTERESTEN EN ROYALTIES – RV................................................................................................................................ 45
8.6.3. MEERWAARDEN OP AANDELEN ................................................................................................................................. 45
8.6.4. MINDERWAARDEN OP AANDELEN .............................................................................................................................. 46
8.6.5. MEER-EN MINDERWAARDEN OP OBLIGATIES ............................................................................................................... 46
HOOFDSTUK 9: 9E BEWERKING – NOTIONELE INTREST AFTREK (NIA) ................................................................... 47
9.1. BEGINSELEN (ART. 205BIS-205NOVIES WIB) ...................................................................................................... 47
9.1.1. BEREKENINGSBASIS ................................................................................................................................................. 47
9.1.2. BEDRAG VAN DE NIA (205QUATER WIB)................................................................................................................... 47
9.2. VOORBEELD ................................................................................................................................................ 48
,HOOFDSTUK 10: 12E , 8E EN 6E BEWERKING: OVERDRAAGBARE VERLIEZEN, GROEPSBIJDRAGE, INNOVATIE-AFTREK
.......................................................................................................................................................................... 49
10.1. AFTREK VAN VORIGE BEROEPSVERLIEZEN (ART. 206-207 WIB).............................................................................. 49
10.2. UITZONDERINGEN OP DE ONBEPERKTE VERLIESOVERDRACHT: ART. 207 WIB ............................................................. 49
10.2.1. VERVAL RECHT OP AFTREK BIJ VERWERVING OF WIJZIGING CONTROLE VENNOOTSCHAP – ART. 207, LID 9 WIB .................... 49
10.2.2. GEEN AFTREK VAN ABNORMALE OF GOEDGUNSTIGE VOORDELEN – ART. 207, LID 7 WIB ................................................. 49
10.2.3. BELASTINGVRIJE REORGANISATIES ........................................................................................................................... 50
10.3. COVID-19: CARRY-BACK (ART. 194SEPTIES/1 WIB) ........................................................................................... 50
10.4. GROEPSBIJDRAGE (ART. 205/5 + 185 WIB) ..................................................................................................... 51
10.4.1. VERBONDEN VENNOOTSCHAPPEN............................................................................................................................ 51
10.5. AFTREK VOOR INNOVATIE-INKOMSTEN (ART. 205/1-205/4 WIB) ......................................................................... 52
10.5.1. BEDOELDE BESTANDSDELEN.................................................................................................................................... 52
10.5.2. BEDRAG VAN DE INNOVATIE-AFTREK ........................................................................................................................ 52
HOOFDSTUK 11: (BEREKENING VAN ) DE VENNOOTSCHAPSBELASTING ............................................................... 53
11.1. AFTREKBAARHEID BUITENLANDSE VERLIEZEN...................................................................................................... 53
11.2. VERREKENING VOORHEFFING (ART.276 E.V. WIB).............................................................................................. 53
11.3. FORFAITAIR GEDEELTE BUITENLANDSE BELASTING (FBB)(ART. 285-289 WIB) ........................................................... 54
11.3.1. HUIDIGE VOORWAARDEN (ART. 285 WIB) ............................................................................................................... 54
11.3.2. BEDRAG VAN DE FBB ............................................................................................................................................ 54
11.3.3. BIJKOMENDE BEPERKING OM MISBRUIK TEGEN TE GAAN.............................................................................................. 54
11.4. BEREKENING EN BETALING VAN VENNOOTSCHAPSBELASTING ................................................................................. 54
11.4.1. TARIEF (ART. 215 WIB E.V.) .................................................................................................................................. 54
11.4.2. VOORAFBETALINGEN (ART. 218 WIB EN 64 KB/WIB)............................................................................................... 55
11.4.3. AANSLAG GEHEIME COMMISSIELONEN (ART.219 WIB) .............................................................................................. 55
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